CHARITY REGISTRATION NUM8ER:1060119 Odiham Pre-school (Leapfrogs) Chairperson's Report Trustees Report and Unaudited Financial Statements Year Ended 31 August 2025 Odiham Pre-school {Leapfrogs) Chairperson's Report Trustees Report and Unaudlted Flnancial Statements Year Ended 31 August 2025 Pages Chairperson's Report Trustees, Annual Report 4t07 Independent Examinerfs Report Statement of Financial Activities 9t010 Balance Sheet 11to12 Odlham Pre￿Chool (Leapfrogs) Chairperson's Report Year Ended 31 August 2025 Annual Statement from the Chalr Gaz Franklin read the annual statement from the year April 2024-April 2025. Summarising our achievements and challenges: Numbers in the classes were steady with Teddy Class being full due to an increase in applications for 2-year-olds due to the increase in government fundin8. There were some staff changes with Claire Wickens ISENCO) going on maternity leave and Laura returning. We had successful stands at Bands in the Bury and the Extravaganza but were not as well supported with fundraising in general due to few volunteers. A special mentlon was madeto Jo Millard for her contlnued fundraising efforts that year. We stru88led to flnd new members to join the Committee The Super Pirate Party at the end ofthe Summer was a real hi8hll8ht Annual Statement from the Prfrsthool Supervlsor Tracy Bodimeade read her statement which tovered many of the points above. Other points made: Fees rose to £91hour and snack to £l/day Tracy and Laura took on the role of joint SENCO No update on additional parking frorn the Parish Council so far thls year Work on the Sensory Room is ongoing Changes in legislation and updated safe8uardin8 measures have meant staff have had to update tralnlng but unfortunately this is a necessary expense. Thanks given to all the staff and committee members. Odiham Pre-school {Leapfrogs) Trustees. Report Year Ended 31 August 2025 The Trustees have pleasure in presenting their Annual ReFQrt and Unaudited Financial Statements for the year ended 31 August 2025 The financial statements have been prepared in accordan￿ with the aecounting polioes s8t out in note 1 ofthe accounts. They comply wth the Charity's goveming document, the Chanties Act 2011, and the Accounts"ng and Reports"ng by Chanbes Statement of Recommenéed I SORP I, applicable to chanlies preparing their axounts in accordance with the Financial Reporting Standard applicable In the UK and Republ￿ ot Ireland. R8fèron¢è and admlnlstratlv•d•tsll• Charlty reglstratlon numbgr li￿119 Altornatlv• nam• iham Community Pr&School {Leapfro>l Govgrnlng docum•nt Constituton adopted 8 Octobw 1 Prlnclpal addro i)Jiham Pr&Schocd Recreaknon Road Odiham Hc￿k Hampshire RG291NU Tru•tO88 Tracy Boditrnade Sarah Campbell (Chair) Lynne Parker Jonathan Telford Appointed 30 April 2024 Ind•pond•nt Examlnor Andrew Mark Associates Ltd 12 Kersley Cre¢enl Odiham Hook Hampshire RG29 1QD Lloyds Bank pie 174 Fleet Road Hampshire GU514DO 8ank•rn Emall addr••s n*11@￿pfrc#)￿C¥JihaM org uk Wob•lte vh¥w leapfrogs-odiham.OTg uk Oblectlves and actlvltl8s Odiham Pre-school is a small fnendty. non profft Childcare group for children aged 2 to 5 years It is open 5 days a week, 38 weeks of the year It has a wonderful team of carirvj fn'endly staff all qualified lo NVQ3 and above Everyone is first aid trained and DBS checked. Wlh a h￿h adult-lon. They understand how important Ih8ir ml8 is in this process. Staff can Klentrfy Ltse swns of physKal abuse and neglect. They affj Confident wth the pn)¢ess involved when they have a concem Staff know who lo contact rf they hav8 8 ¢on¢ern 8bout 8 child or 8n 8dutt. They kncxv where the safeguardfftg poliC￿S and procedures affj stored and conl8Ct deta￿S of oth8r ag8nci8s. Staff know who the design8t8d safeguarding lead is. The manager has 8 robust recrurtment prcthss in place and has attend8d saf8r r8cmitment training. Stsff stn.ve to ansurn children 8rn in 8 Safe 8nd secure environment. Resarvo8 Pollcy The Trustees, policy B to ensure they hokl sufficient free reserves to meet the Charty's day to day rLtrnning costs and have developed a fonrol resepies policy dunng the year. Plans for future perlod• The Charity intends to continue its activibes wthout any matarial changes but the Trustees will need lo manage the potential Impact of changes in Govemment fvnded hours and in the number of 2 years old children. Odlham Pre-school (Leapfrogs) Trustees. Report Year Ended 31 August 2025 statement of Trusteès. Responslbllttl88 The Trustees are responsible for p￿parifig the Trustees. Annual Repyt and the Financial Statements in a¢cordance with applicable law and Unrted Kingdom Accountsng Standards (United Kingdom Generally Accepted Accountsng Prathcel The law applicable to chanb'es in England and Wales requires the Trustees to p￿pare financial sta18ments for each financ￿1 year whith give a tnje and fair view of the state of affairs of the Charity and of the in¢oming resources and appI￿at￿ of resources of the Charty for that period. In preparing these financial statements, the Trustees 8re required to.. select suitable accounkn.ng pol￿￿ and then appty them oy)sistenty,' obseNe the methods and principks in the appl￿ble Charities SOPR: make judgements and a¢￿u￿tIng estsmates that are reasonable and prudent, slate whether appI￿able UK Accounb'ng Standards have been followed, gubiect to any rnater￿1 departures disclosed and eXp￿Ined in the fina￿al statements; prepare the financkgl statements on the going con￿rn basis unless it is inappropriate to presume that the Charity will contr.nue in operation. The Trustees are responsible ft)r keeping proper accountsng records that a￿ sufficient to show and explain the Charity's transath'ons and disclose wrth ￿sonab￿ accuracy al any tsme the finar¢cial position of the Charity and enable them lo ensuTr that the Finanual Statements compty with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provlsions of the govéming document. They are also r8spJr¢sible for safeguarding the assets of thè Chanty and hence ft)r taking reasonable steps for the prevention and deteth.on of fraud and other irregularitses The Trustees are also responsible forthe maintenance and integrity of any financial Infomiation included in the Chanty's website. Ind•p•ndont examln•r Andrew Mark Assocrdtes Limrted was appointed as the Chanty's Independent Examiner on O I S e p 2 0 0 5 and ts willing to continue in office. The Trustses, Annual Report was approved ty the Trustees on 25 June 2026 and smjned on their behalf by Sarah Campbell Chairper90n ofTrustees Odlham Pre￿Chool (Leapfrogs) Notss to the Financial Statements I report to the Charity's TwsteeY•8fffywl8d'ikn'Atythrt R02btial Statements for the year ended 31 August 2025 This report is made solety to the Trustees as a body, in accordance with the Chanties Act 2011 1"the Acr) My woth has been undertaken so that I rn￿ht slate to the Chanty's Trustees those matters l am required to stste lo them in an inde￿ndent examinerfs reFx)rt and for no other purpose. To the fLtitest extent permtited by law, I do not accept or assume responsibility lo anyone other Ihan the Charty and ts Trustees as a body, for my work or this report. R88ponslbilltlesand bas18 of rgport As the Charity Trustees you are responsible for the p￿paratiOn of the accounts in accordance wrth the requirements of the Act. You consider that the audrt requirements of the Act do not apply and Ih8t an independent examInat￿n is needed It Is my responsibility to. èxamine the accounts undèr S￿￿'On 145 of the kt follow the procedures la￿ down in the general directions given by the Charity Commission under section 144 {21 of the Act," and to state whether particular matters have come lo my attention. Ba818 of the Indep•ndont •xamlnorfs report My examination was carried out in aCcOrdar￿ wrth the general directions gwan by the Chanty Commission. An examinatson includes a review ofthe xcounting records kept by the Charity and a comparison of the accounts presented wrth those re￿rdS 11 also Includes consideration of any unusual rt8ms or disclosures in the Finanual Ststements and seeking explanations from you as Trustees COr￿erning any such matters The procedures undert8ken do not provKle all the evidence that would be required In an audit and consequenty no opinion 18 given as to whether the Financial Statements present a YTUO and fair view and the report is limited to th08e matters set out in the statement below. Independent examln•rf• 8tatsm•nt I have completed my examinats'on I confirm that, subjeci the qualificats'ons below, no matenal matters have ￿rne to my attentThi In conneth.on wth my examinatson giving m8 cause to belleve that in any material respect". 1. the accounting records were not kept in accordance with sethon 130 of the A¢t,' or 2 the accounts do not accord with the a¢¢ounbng records. or 3. the accounts do not comply w￿h the applicable requirements conceming the form and content of accounts set out in trbe Chanties {A¢counts and Report) Regulatsons 2008 other than any requirement that the accounts give a 'true and fair vievl which Is not a matter &)nsidered as part of an independent examinatK)n. There was no evidence of intentional Malpract￿ or defalcation, and l am able to Trport that the improvements reported in the Prev￿U$ year have continued and your record keeping continues to be satisfactory Andrew SorNener And￿W Mark AssocBtes Linited 12 Kersley Crescent Odiham Hook RG29 1QD 25 June 2026 Odiham Community Pre-school (Leapfrogs) Profit and Loss 1 September. 2024-31 AugusL 2025 TOT SEP 1 2024- AUG 31 2025 SEP 12023- AUG 312024 IPYI Incom8 Bank Interest F£e5 Receivable RegistratK)n Fe85 Sale of Unrforms Sarvices Snack Fee Unr6strthd Income Donats'ons- Consumables Early Years Grants Fundraislng Grants And Donottons Totol for Unr•8trlct•d In￿m¥ 481.47 24,467.53 594.15 44.606.33 1,954.56 414.50 91.50 2,830.40 370.￿) 2.640.75 4,8S6.49 182.786.91 4,916.39 3.4￿).25 123.484.13 5.180.24 5,668.13 £137.822.75 £1919S9.79 £220.920.04 Total for Ineom• É188,314.21 Gross Profit £220.920.04 £188,314.21 Expenses Bad Dobts Bonk Charg•8 Chlldren'6 Food ItemB Chlldr8n's Oufjngs ChIld￿n,8 Party Expanses Classroom Consumat4ès Classroom Equipment Ckganlng Communlcats'o DeprivatKJn fundlng Equipm•nt from Fundraising Fundraising Expenses Gffts Health & Safety Insurance Legal ar¥J prol8ssK)nd f88S Light & Heat OfficèlG•neral Adminigtrab¥¢ Ex￿n￿O9 Payroll CorreetK)n Expertses Payroll Exp8n8es Pension Taxes Wages Yotal for PoyToII Expen￿$ Pets Printing & Offi(% Suppl￿9 Rènt, Rates & Water Repairs & Maintenan SEN Expenses Sundry Expens8S Teaching 288.50 111.00 3.699.11 124.42 2.346.46 706.20 784.67 4,149.83 2.126.25 1.486.97 337.58 244.51 4,990.37 2,073.17 1,409.15 163.69 348.00 1,148.70 70.00 276.93 2,220.25 3272.52 753.57 119.72 161.28 2,324.61 424. 7214.76 1,348.39 103.21 È621.(J) 3,099.15 -171.22 161,847.74 E165.396.67 361.43 2.989.08 972.78 2,651.94 362.42 27.38 352.93 3,461.27 1,120.50 £e06.60 2.500.91 1,605.63 148,818.37 £153,531.51 479.06 2,544.42 607.08 1.604.98 82.95 635.17 ACC￿￿1 Basis Twd8y. 07 Jufy 2026 05:59 PM GMTZ 1r Odiham Community Pre-school (Leapfrogs) Profit and Loss 1 September, 2024-31 AugusL 2025 TOTAL SEP I2￿24-AUG 31 >)26 SEP 12023- AUG 312024 IPYI Training. Staff Unrfomis Total for Expenses 671.53 677. £202,890.92 701.20 276.75 £182,40S.85 Net Operating Irhcome £18,029.12 £5,908.36 N•t Incom• £18.029.12 £5,908.36 Accrual BasÈs Tuesday. 07 July 2026 05..59 PM GMTZ Odiham Community Pre-school (Leapfrogs) Balance Sheet As of 31 Aug. 2025 TOTAL Fix8d Ass8t Tangl￿e asstts Buildings Costs & Improvements Equipm8llt & Mat8ri81s Total for T•ngibl• Non￿Jrr8nt Ass•ls £2.740.18 £358.80 £3,098.98 £0.00 Total for Fixed Asset £3,098.98 Cash at bank and in hand Fundraising B8nk Ac¢wnt Lloyds TS8 Current Accou Lloyds TSB DaposSt Account Susponsè account Total for Cash at bank and In hand 7,601.94 49.985.25 46,279.69 0.00 £103,866.B8 Debtors Accounts Recewabl8 Total for Oebtors 667.15 £667.15 Current Assels Employeg bjan a￿o￿nI Fundraising Float Payrdl Refund8 Petty Cash Provlsion for Bad D•bts Undaptsslted Funds Totsl for Curr•nt A88•ts -12.80 400.00 0.00 4313.14 NET CURRENT ASSETS £104.220.89 ¢ra(litors.' am¢unts falling duo within on• yoar Tr8de Creditors Accounts P8yab Cr8dbt(%s Totsl forTrade Cr•dliorn 46g.23 418.95 £888.18 Currant Liabiliti85 Contractural Repair HOl￿aY Pay lTrwed Payroll kn'alilities Correction frorn SMP Oirect Eamings AttathThnt HMRC NEST pe￿￿n Olhar 08ductior Pension Totsl for Payroll Uabll 0.00 0.00 £0.00 103.21 13.13 -1,367.98 5.199.73 386.36 4.664.89 J30.44 Aecrual 38sis T[￿day. 07 Juty 2026 ￿..54 PM GPKtz 1r2 Odiham Community Pre-school (Leapfrogs) Balance Sheet As of 31 Aug, 2025 TOTAL R•str￿tell FurKIs hildrens equipment graduate fiJndiNJ Nèw Building office equlpment Totsl for Re¥trlGtod Funds 0.00 0.00 0.00 0.00 £0.00 VAT Contr Totsl lor Currgnt Uabllltle• 0.00 330.44 Total lor Crodltors: amounts Iolllng dua wlthin ono year NET CURRENT ASSETS ILIA81LITIESI £557.74 £103,663.15 TOTAL ASSETS LESS CURRENT LLABILMES £106,762.13 TOTAL NET ASSETS ILIABILITIESI £106,762.13 Capital and Restsrvès Opartin9 881 Equty P•yroll di5cr8pawes Restricted Fund FLxed A880t R8taln8d Eaming$ Profit for the year Total for Capltal and R•Mrv 9,219.44 .102.00 0.00 79,615.57 16,029.12 £106,762.13 A￿rU#1 88#lB Tuesday. 07 Jul¥ 2026 05..54 PM GAir£